Jason Burt looks at what the likes of Manchester City, Chelsea, Arsenal
and Tottenham must do to close the gap.

With Manchester United overhauling City to regain the Premier League title, comprehensive plans have already been drawn up by Txiki Begiristain, the director of football at the Etihad Stadium, to rebuild the club's first-team squad.

With Begiristain and chief executive Ferran Soriano overseeing a root-and-branch review of all departments of the club, the position of manager Roberto Mancini is also set to be discussed before a decision is made on his future beyond the end of the campaign.

Both Mancini and Begiristain have identified Uruguay forward Edinson Cavani (pictured below) as a prime target this summer, with City prepared to pursue the 26 year-old, despite Napoli inserting a €65 million (£55 million) release clause in his contract at Stadio San Paolo.

Begiristain, who arrived at the Etihad in October, has become the driving force behind City's summer recruitment plans, in conjunction with Mancini and the club's scouting team.

The former Barcelona sporting director is understood to have devised a list of potential targets to cover every position from one to 11 in the first team, with a grading system of A, B, C and D players.

Category A targets are regarded as the very best player in their position, blue-chip performers capable of raising the quality of the team instantly.

Chelsea have a shortlist of managers – at the top is Malaga's Manuel Pellegrini while Jose Mourinho is still working hard to get his old job back and might just manage to do it if Roman Abramovich can be persuaded.

Should Mourinho return it would lead to a huge upheaval within the club because of the degree of control he would demand - which would put pressure on technical director Michael Emenalo.

Pellegrini would be an easier fit. Chelsea are pushing ahead with recruitment plans and are close to signing Bayer Leverkusen forward Andre Schurrle for £20 million while they continue to see whether a high-calibre striker such as Radomes Falcao (pictured below) can be tempted.

There are other targets, including Southampton left back Luke Shaw, and a commanding central defender is a priority.

That would raise questions over John Terry's future, while the chances of Frank Lampard securing a new contract recede.

It could be a pivotal moment in Chelsea's future or a sense of déjà vu should Pellegrini be appointed and fail to hit the ground running.

Arsenal's strategy this summer might surprise people. Their intention is to spend and, if possible, spend big on as many as three or four players.

A transfer budget of around £70 million is the most Arsène Wenger has had since becoming manager in 1996 and, with his contract expiring in 2014, there is the clear sense that he needs to mastermind a genuine Premier League challenge in order to remain beyond next season.

The team have been in transition following big-name sales over the past two years but Wenger does believe that he now has the basis of a good squad.

With key players all on long-term contracts, the summer is unlikely to be disturbed by major departures but there is still a need to add quality in certain areas.

A striker and a holding midfielder are long-standing priorities and bids can be expected for Stevan Jovetic (pictured below) and Étienne Capoue. Wenger may also recruit a goalkeeper.

Arsenal’s capacity to attract the best players, however, will largely depend on whether they again secure a Champions League place.

If Spurs finish in the top four, the bold plan under head coach Andre Villas-Boas is to mount a title challenge. Squad strengthening will be vital - with Villas-Boas intent on improving his attacking options and creativity in midfield.

He will have a list of targets and it would be no surprise to see him raid the Brazilian market. It was not for nothing that he targeted Portuguese international playmaker Joao Moutinho (pictured below) and Brazilian striker Leandro Damiao this season.

A new left back is also a priority. Villas-Boas may consider a tactical switch - the 4-3-3 he used at the end of Sunday's win over Manchester City was a pointer to the way he prefers to play. He wants pace and movement and attacking flair.

If Spurs are in the Champions League it will encourage them to spend and also attract some of their targets. It will also help keep Gareth Bale.

Spurs must also be watchful that Real Madrid do not firm up their interest in Villas-Boas, who is on the shortlist to take over from Jose Mourinho.